Loose-leaf ledger.



No. 817,255. PATENTED APR. 10, 1906.

L; M, LANDING.

LOOSE LEAF LEDGER.

APPLIOATION FILED MAE.31, 1905.

2 SHEETS-SHEET 1.

I90 Satan-41a INVENTOR LABS. Mill/WING L 1M I,

No. 817,255. PATENTED APR. 10, 1906. L. M. LANDING. LOOSE LEAF LEDGBR.APPLICATION FILED MAR.31. 1905.

2 SHEETS-SHEET 2.

Emmi S -u m m M I W N M S H H! AT OHNZ'VS IIFIITEU STATES PATENT UFFIQF.

Specification of Letters Patent.

Patented April 10, 1906.

Appli i n filed March 31, 1905. Serial No. 252,998.

leaf type designed particularly for use in banks for keeping a record ofdepositors balances, the book being styled a depositors balance-ledger.

. The object of my invention is to provide a ledger having loose sheetsor leaves adapted to be built up as the book is used, the number ofsheets or leaves used each week depending upon the size of the bank andthe number of depositors, the manner of placing the sheets in the bookallowing for its expansion with the growth of the bank.

A further object is to provide a ledger wherein the balance of eachdepositors account can at the end of the week be easily and quicklyplaced on asheet for use during the next week without the necessity ofturning the leaves or transferring balances or rewriting the depositorsname.

A further object is to provide a ledger wherein the footings of two,three, four, or five pages come together in order that the totals of allthe pages may be added to get the grand total or proof for the day ofall the pages without rewriting or transferring a single figure.

The invention consists generally in providing a loose-leaf ledgersubstantially as described, and. pointed out in the claims.

In the accompanying drawings, forming part of this specification, Figure1 is a plan view of a loose-leaf ledger embodying my invention and withthe cover or hinder removed. Fig. 2 is a similar view showing the binderused for securing the sheets together in place.

In the drawings, A represents a loose-leaf ledger sheet or leaf and ofany suitable size and ruled horizontally and provided at its left-handedge with a space B, wherein the depositors names are placed upon saidhorizontal lines. This space B is separated from the rest of the sheetby a row of perforations C, that extends across the top of the space andvertically between it and the rest of the sheet. bearing the depositorsnames, to be folded in under the main portion of the sheet to expose thenames on the sheet beneath, the said part These perforations allow thepart B,

being folded along the vertical row of perforations and torn apart fromthe sheet along the line of perforations at the top. By providing thisrow of perforations above the depositors names I am able to fold in theedge of the sheet hearing such names without the necessity of loosenmgthe binder that runs along the top of the sheet.

Adjoining the blank spaces for the depositors names, and separated fromit by the vertical row of account-numbers, is a column D, wherein theSaturdays balances are placed. Following this column are blank verticalcolumns for the Monday deposits, detail-checks, total-checks, and theMonday balances. After these are similar blank columns for Tuesday, andso on through the week, each day having blank columns for the businessof that day, as usual in books of this kind; but in the spaces for theSaturdays business the blank columns for the balances are omitted.

The perforations C are extended inwardly above the Saturday blanks anddownwardly to separate them from the Friday blanks, and whenever it isdesired to take the balances at the end of the week to thebalance-column D of the new sheet it is only necessary to tear theperforations over the Saturday blank at the right-hand end of the sheetand fold in this blank under the main portion of the sheet, exposingSaturdays work on the sheet beneath to enable the bookkeeper to placethe balances in the column preceding the Monday blank of the sheetabove. The last sheet is of course placed directly upon the one beneath,so that their horizontal lines coincide, and the depositors names beingvisible at the left hand of the sheets the bookkeeper can very easilyand without danger of error place the balance in its proper account andavoid the necessity of turning leaves or rewriting the names of thedepositors. When Saturdays balances have been placed. on the new sheet,the turned-in portions of the sheet are then unfolded and returned totheir normal position.

It will be almost always necessary in the use of a ledger of this kindto employ several sheets to contain the names and the accounts of allthe banks depositors. In some banks a greater number of sheets will beused each week than in others, depending, of course, upon the number ofaccounts it carries. I have found it desirable in using a book of this Ikind to have the footings of two, three, four, 1 IO or five pages (or asmany as may be needed to accommodate the banks depositors) come togetherin order that the totals of all the pages may be added to get the grandtotal or proof Without rewriting or transferring amounts. In carryingout this part of my invention, and assuming that it is necessary to usemore than one sheet to accommodate the depositors names and accounts, Ipro vide a series of holes E in the sheets near their upper edge and invertical rows, as shown in Fig. 1, and these holes are adapted toreceive posts F, carried bythe under cover of a binder H and havingthumb nuts or looks J, that are adapted to receive the posts and drawthe covers of the binders together and clamp the sheets firmly betweenthem.

In building up the ledger the first sheet will be placed in the binderwith the posts put through the upper holes in the sheet. Then when thatsheet is filled with depositors names and still more depositors namesareto be entered on another sheet a blank one is placed over the one atthe bottom, but with the posts extending through the second holes fromthe top, and as the sheets are all of the same size it follows that thelower edge of the bottom sheet will lap by and the total footings ofthat sheet will be exposed below the corresponding edge of the sheetabove. This operation is repeated until the names of all the depositorshave been entered on the sheets. In this case I have made provision forthe use of five sheets, assuming that if any bank has a greater numberof depositors than could be entered on these five sheets the work wouldbe divided among several bookkeepers, and consequently it would beunnecessary to make any provision for a larger ledger or the use of agreater number of sheets.

When the depositors names have all been entered on the sheets properly,their accounts are carried across them from day to day in the usualmanner, and when all the entries have been made for Saturday thebookkeeper removes the top cover of the binder and places a blank sheetupon each of the other sheets, so that they coincide exactly therewith.Then the ends of these blank sheets are turned in and Saturdays balanceis placed on the left-hand end of the blank sheet, as before described,and the work can then be continued. The total of the left-handbalance-column of each sheet or group of sheets will be visible at thebottom and located one above another in a vertical column and thefooting of each sheet or page placed in the space 0 at the bottom of thesheet and can be easily and quickly added to the corresponding footingat the contiguous sheets and the grand total of all the sheets placed inthe space S at the extreme lower edge of the bottom sheet. Thecorresponding footings, including deposits and total-checks, can beentered in the blanks at other points across the sheet and checked orproved by comparison with the deposit 7 account in the general ledger orwith the tellers journal for the corresponding day.

In Fig. 1 I have shown the ledger adapted for use where three sheets orpages were required to contain the depositors names, and in broken linesat the left-hand corner of the figure I have shown three groups ofsheets with four sheets in each group, each sheet containing a weeksbusiness for the depositors names on that sheet, and as there are foursheets in each group it follows that all the groups represent a monthsbusiness for the bank.

Whenever it is desired, the depositors names can be recopied on newblank sheets and the sheets at the bottom of the ledger can be removedand placed in a transfer-file.

I claim as my invention 1. A ledger comprising a binder and a series ofsheets of the same size, said sheets having blanks on one edge suitablydesignated for the depositors names and being divided into blank spacessuitably designated to receive the entries for each day of the week andthe edges of said sheets being adjustable in said binder to cause thelower edge of an under sheet to lap by the corresponding edge of thesheet above, substantially as described.

2. A ledger comprising a plurality of sheets having blanks on theirleft-hand edges suitably designated to receive the depositors names andvertical columns suitably designated to receive the balances at the endof the week, and blanks to receive entries for the business of each dayof the Week, and the ends of the upper sheet being folded in under theremaining portion thereof to expose the ends of the sheet immediatelybeneath whereby Saturdays balance of each depositors account can beascertained and taken from the Saturday accoiuit of the sheet beneath t0the balance-column at the left-hand end of the upper sheet withoutturning the sheets or transferring balances or rewriting the depositorsnames, substantially as described.

3. A ledger comprising a series of sheets having suitably-designatedblanks at their left-hand ends to receive the names of depositors, andvertical columns suitably designated for the balances and blankssuitably designated to receive the entries of each day of the week, andthe right-hand end of each sheet being provided with a vertical row ofperforations and a horizontal row intersecting said vertical row andextending inwardly from the end of the sheet whereby when saidhorizontal row is torn the end of each sheet bounded by saidperforations can be folded in under the remaining portion to expose theend of the sheet beneath, substantially as described.

4. A ledger comprising a series of sheets having suitably-designatedblanks at their left-hand ends to receive the names of the depositors,and suitable columns suitably desmaining portion to expose the work 011the 10 ignated for the balances, and blanks suitably sheet beneath,substantially as described. designated to receive the entries of eachday In witness whereof I have hereunto set my of the week, and theright-hand end of each hand this 23d day of March, 1905.

sheet being provided with a horizontal row of perforations extendinginwardlyfi'om the end LABS LANDING of the sheet whereby when said sheetis torn Witnesses: along the line of said horizontal row of perfo-RICHARD PAUL,

rations the end can be folded in under the re- 0. MAONAMARA.

